Evaluating Efficiency of Internal Control in Agricultural Cooperatives in Ubon Ratchathani Province.

Abstract

This paper aimed to study the evaluation efficiency of the internal control system in agricultural cooperatives in Ubon Ratchathani province. The sampling target group were 91 agricultural cooperatives in Ubon Ratchathani province. Using questionnaires to collect data with finance and account officers in agricultural cooperatives. Descriptive statistics were used to analyze data frequency, percentage, mean, and standard deviation and applied multiple regressions to inferential statistic. The results found internal control in accounting of agricultural cooperatives in Ubon Ratchathani province area was at high level, the total amount balance verified to match the general ledger account, cooperative registrar regulations have the lowest point which can be a major issue.